Refund of service tax - SEZ unit - The Notification provides ...
SEZ Unit Granted Service Tax Refund After Discretionary Extension of One-Year Filing Deadline by Central Excise Officers.
October 22, 2019
Case Laws Service Tax AT
Refund of service tax - SEZ unit - The Notification provides that claim for refund shall be filed within one year from the end of the month, in which actual payment of service tax was made by the SEZ unit. The said clause provides discretion to the Central Excise officers for extending the period of limitation - Refund to be allowed.
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